Mutual Legal Assistance in Criminal Matters Act Article 23
1. The Requesting Party may request for the enforcement of a final and irrevocable confiscation or proceeds value collection judgment or order which were rendered by the court of the Requesting Party in connection with criminal offence, provided that all of the following requirements are fulfilled:(1) The findings of facts in the said judgment or order do constitute a criminal offense under the laws of both the Requesting Party and ROC (Taiwan).(2) The court of the Requesting Party has jurisdiction over the matter.(3) The statutes of limitations for the prosecution of the offenses and that for the enforcement of confiscation or proceeds value collection have not expired under the laws of both the Requesting Party and ROC (Taiwan).(4) The said judgment or order is duly rendered by an independent and impartial court of the Requesting Party following lawful procedure.(5) The judgment or order and its procedure, do not prejudice public order or morals in ROC (Taiwan).(6) Where a third party’s rights are involved in the judgment or order, the said party has been given sufficient opportunity to claim such rights.2. A request filed by the Requesting Party as mentioned in the preceding paragraph shall be attached with certified copies of the judgment or order and relevant documents, including the following:(1) That said judgment or order is final and irrevocable.(2) That the wrongdoings involved do constitute an offense under the laws of the Requesting Party and that the statutory enforcement period for confiscation and proceeds value collection has not expired.(3) That the Subparagraph 2, 4 and 6 of the preceding paragraph have been met.(4) The scope and location of the assets or the value of proceeds subject to enforcement.(5) The name, date of birth, domicile, or residency of the third party who claimed rights over the assets subject to enforcement.3. The information as specified in Subparagraph 1 through 3 of the last preceding paragraph may be replaced by a written statement issued by the Requesting Party.
中文原文 國際刑事司法互助法第23條
請求方法院所為與犯罪有關之沒收或追徵之確定裁判或命令，符合下列各款規定者，請求方得請求協助執行：
一、該確定裁判或命令所認定之事實，依請求方及我國法律均構成犯罪。
二、請求方之法院有管轄權。
三、依請求方及我國之法律，其犯罪之追訴權時效及沒收或追徵之執行期間均未完成。
四、請求方之法院係獨立審判，而該確定裁判或命令係依請求方之法定程序作成，且無顯失公平之情形。
五、該確定裁判或命令之內容或訴訟程序，不違背我國之公共秩序或善良風俗。
六、該確定裁判或命令涉及第三人之權利者，該第三人已獲得充分機會主張其權利。
請求方提出前項請求時，應檢附確定裁判書或命令正本與相關資料，並載明下列事項：
一、該裁判或命令業已確定。
二、依請求方之法律構成犯罪，且其犯罪之追訴權時效及沒收或追徵之執行期間均未完成。
三、符合前項第二款、第四款、第六款之規定。
四、受執行財產之範圍及所在地。
五、對於受執行財產主張權利之人及其姓名、出生年月日、住所或居所。
前項第一款至第三款之記載，得以聲明書代之。
一、該確定裁判或命令所認定之事實，依請求方及我國法律均構成犯罪。
二、請求方之法院有管轄權。
三、依請求方及我國之法律，其犯罪之追訴權時效及沒收或追徵之執行期間均未完成。
四、請求方之法院係獨立審判，而該確定裁判或命令係依請求方之法定程序作成，且無顯失公平之情形。
五、該確定裁判或命令之內容或訴訟程序，不違背我國之公共秩序或善良風俗。
六、該確定裁判或命令涉及第三人之權利者，該第三人已獲得充分機會主張其權利。
請求方提出前項請求時，應檢附確定裁判書或命令正本與相關資料，並載明下列事項：
一、該裁判或命令業已確定。
二、依請求方之法律構成犯罪，且其犯罪之追訴權時效及沒收或追徵之執行期間均未完成。
三、符合前項第二款、第四款、第六款之規定。
四、受執行財產之範圍及所在地。
五、對於受執行財產主張權利之人及其姓名、出生年月日、住所或居所。
前項第一款至第三款之記載，得以聲明書代之。